Property tax reform

Property tax is levied in the municipality of Winnweiler on the basis of the property tax value determined by the tax office and the property tax assessment amount derived from this.

Property tax is calculated using the following formula:

Property tax = property tax assessment amount (assessment basis) × assessment rate of the local municipality

Politically, it has been communicated that the reform of the property tax should be designed to be revenue-neutral for the local municipalities. This means that the total revenue from property tax after the reform should not be higher than before the reform. The local municipalities have taken this into account when setting the rates of assessment.

In order to maintain revenue neutrality, the local rates of assessment have been adjusted in almost all local municipalities, as the total of the property tax assessment amounts submitted by the tax office has changed for the respective municipalities. These adjustments may result in individual changes for individual property owners, which is intended by law in order to compensate for the unequal treatment in the previous calculation system previously objected to by the Federal Constitutional Court.

The adjustment of the assessment rates does not lead to additional tax revenue, but ensures that the tax revenue remains at the level of the previous collection.

Information for taxpayers

• If you have any questions about the municipal property tax assessment, in particular regarding payment, due dates or the assessment rate, please contact the municipal administration.
• If you have any questions about the assessment notice on the property tax value or the property tax assessment amount, please contact the relevant tax office. You will find the contact details on the respective notices.
• If you have lodged an objection with the tax office against the determination of the property tax value or the property tax assessment amount, this procedure is not completed when you receive the municipal property tax assessment notice. The property tax must be paid to the local municipality on time despite the objection. You do not have to lodge a new objection to the property tax assessment for the same matter.
• If the basic assessment notice from the tax office is changed, the municipal property tax assessment notice (subsequent notice) is automatically adjusted.